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PeerBasis
Compensation Comparability Determination

Porter Memorial Library Association

Executive Director / CEO

EIN 510183477
ME · NTEE B71Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lee Downing, Executive Director / CEO ($35,568) against every comparable organization that fit the selection criteria — 550 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lee Downing — reported title “Library Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

550 organizations qualified on sector, size, and geography 550 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $428,038 $35,568
$4,60710th
$12,56025th
$28,385Median
$50,95375th
$76,15090th
$35,568This org · 59th
p10$4,607
p25$12,560
p50$28,385
p75$50,953
p90$76,150
$35,568

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to ME cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
National Policy Board Of Educactional Administrati VA$104,507 Executive Director $51,400 $48,140 2024
Project Implicit Inc MA$104,552 Executive Director $111,038 $94,293 2025
Southern Connecticut Chinese School Inc CT$104,753 Principal $4,800 $4,365 2024
National Association Of College OH$103,998 Senior Director Of Finance & Administration $18,379 $18,883 2024
Advanced Nuclear Weapons Alliance VA$105,000 Director $28,000 $26,225 2024
Children And Teachers Foundation Of The IL$103,771 President $41,706 $40,947 2023
North Dakota Farm Bureau Foundation ND$105,298 Sec-treas/executive Vp/ceo $69,187 $73,649 2024
Minnesota Trucking Association MN$103,488 President $14,000 $13,815 2023
Greater Bloomington Chamber Of Commerce IN$103,448 President $4,041 $4,134 2024
South Summit Education Foundation UT$103,132 Director $12,500 $12,409 2024
Osu Animal Science Alumni Association OK$105,770 Executive Secretary $12,000 $12,818 2024
Pope John Xxiii Endowment Fund Inc NJ$105,895 Executive Director $49,255 $43,918 2023
The Education Policy And Leadership Center PA$105,933 Executive Director $15,000 $14,510 2024
Nackey S Loeb School Of Communications NH$102,896 Executive Director $82,414 $73,816 2024
Bucyrus Redmen Athletic Boosters OH$105,936 Vice Preside $4,000 $4,109 2024
Totally Local Vc Agricultural Education Foundation CA$106,012 President, Treasurer, Director $19,000 $15,915 2024
Maryland Bar Foundation Inc MD$102,803 Director $15,561 $14,529 2023
American College Of Sports Medicine IN$106,033 Ceo & Secretary $20,396 $21,480 2023
United States Earth Science OK$102,526 Executive Di $29,162 $31,148 2024
Troup County College & Career GA$106,354 Ceo $137,034 $137,601 2023
Fairview Public Library NY$102,470 Director $30,160 $26,436 2024
Vermillion Bend Academy LA$106,432 Director $7,608 $8,126 2024
The Austin School For The Performing & Visual Arts TX$102,357 Executive Director $86,960 $84,378 2024
Mission Starfish Haiti IA$106,507 Director $36,000 $39,365 2023
Kansas Council On Economic Education KS$102,314 President & Ceo $21,538 $22,570 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to ME cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default59th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted48th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Lee Downing) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 550 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,568 is reasonable (approximately the 59th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.